Reporting cash flow evidence from campanies listed in the Euronext Lisbon

Based on the 2013 and 2014 consolidated statements of cash flows of companies listed in Euronext Lisbon, this Work Project analyses the cash flow disclosures, namely if they are in accordance with International Accounting Standards 7, specifically the format, the choice of classification interests, dividends paid and received and the composition of cash and cash equivalents. Additionally, quality of income ratio is analyzed due to its importance for users of financial statements. The results show evidence of uniformity and consistency in the use of the direct method for reporting operational activities in both years, but there are some differences regarding the disclosure of interests and dividends, paid and received, respectively.

Analysis of factors and drivers in graduates success among Portugal, India and Italy- extracurricular activities before university

Field lab: Business project

Finding the hidden influencers

This thesis is a first step in the search for the characteristics of funders, and the underlying motivation that drives them to participate in crowdfunding. The purpose of the study is to identify demographics and psychographics that influence a funder’s willingness to financially support a crowdfunding project (WFS). Crowdfunding, crowdsourcing and donation literature are combined to create a conceptual model in which age, gender, altruism and income, together with several control variables, are expected to have an influence on a funder’s WFS. Primary data collection was conducted using a survey, and a dataset of 175 potential crowdfunders was created. The data is analysed using a multiple regression and provided several interesting results. First of all, age and gender have a significant effect on WFS, males and young adults until the age of 30 have a higher intention to give money to crowdfunding projects. Second, altruism is significantly positively related to WFS, meaning that the funders do not just care about the potential rewards they could receive, but also about the benefits that they create for the entrepreneur and the people affected by the crowdfunding project. Third, the moderation effect of income was found to be insignificant in this model. It shows that income does not affect the strength of the relationship between the age, gender and altruism, and WFS. This study provides important theoretical contributions by, to the best of my knowledge, being the first study to quantitatively investigate the characteristics of funders and using the funder as the unit of analysis. Moreover, the study provides important insights for entrepreneurs who wish to target the crowd better in order to attract and retain more funders, thereby increasing the chance of success of their project.

Sustainability education in PBL education: the case study of IEM-UMINHO

Sustainability-related skills are becoming more and more relevant for a proficient and professional engineering practice. Industrial engineers in particular, given their broad field of intervention and being at the heart of industrial activity, hold a great deal of potential and responsibility in providing and delivering best industrial practices, that support enhanced industrial systems and products. Therefore making a real contribution in generating wealth and income for all the companies’ stakeholders, including local communities, as well as adding up to more sustainable ecosystems. Previous work by the authors focused on studying the inclusion of this subject on the education of industrial engineers, especially through active-learning methodologies, as well as presenting results on the use of one such approach. The study conducted tried to identify the impacts on sustainability learning using a given specific activity, i.e. a workshop on industrial ecology, held in the 2014/2015 academic year on the Integrated MSc degree on Industrial Engineering and Management at the University of Minho, Portugal. The study uses content analysis of student teams’ reports for two consecutive academic years. The former did not include one such workshop, while the latter did. The Fink taxonomy was used in the discussion of results and reflection. The study outcomes aimed at supporting decision making on worthiness of investment on similar education instruments for sustainability competency development. Some results of the study highlight that: (1) the workshop seem to globally have a positive contribution on the sustainability learning; (2) a number of dimensions of the Life cycle design strategy wheel was developed, but the approach was not broadly used, (3) There was a mismatch on the workshop schedule; (4) students enjoy the workshop; (5) a clearer endorsement on relevance of this aspect is required. Suggestions for future work are also issued.

Análise da estrutura de mercado de Resíduos de Equipamentos Elétricos e Eletrónicos: REEE em Portugal

Dissertação de mestrado em Economia Industrial e de Empresa

Os contratos de crédito ao consumo e o sobreendividamento dos consumidores

Dissertação de mestrado em Direito dos Contratos e da Empresa

Predicting harsh discipline in at-risk mothers: the moderating effect of socioeconomic deprivation severity

Socioeconomic disadvantage is an important predictor of maternal harsh discipline, but few studies have examined risk mechanisms for harsh parenting within disadvantaged samples. In the present study, parenting stress, family conflict, and child difficult temperament are examined as predictors of maternal harsh discipline among a group of 58 mothers from socioeconomically disadvantaged backgrounds and their young children between the ages of 1- to 4-years-old. Maternal harsh discipline was measured using standardized observations, and mothers reported on parenting stress, family conflict, and child temperament. Severity of socioeconomic deprivation was included as a moderator in these associations. Results showed that parenting stress and family conflict predicted maternal harsh discipline, but only in the most severely deprived families. These findings extend prior research on the processes through which socioeconomic deprivation severity and family functioning impact maternal harsh discipline within a high-risk sample of low-income families. They suggest that the spillover of negative parental functioning into parent–child interactions is particularly likely under conditions of substantial socioeconomic deprivation. Severity of socioeconomic stress seems to undermine maternal adaptive forms of coping, resulting in harsh disciplining practices. Intervention efforts aimed at improving parenting and family relations, as well as an adaptive coping style assume especial relevance.

Measuring university-to-work success: development of a new scale

Purpose – The purpose of this paper is to develop a subjective multidimensional measure of early career success during university-to-work transition. Design/methodology/approach – The construct of university-to-work success (UWS) was defined in terms of intrinsic and extrinsic career outcomes, and a three-stage study was conducted to create a new scale. Findings – A preliminary set of items was developed and tested by judges. Results showed the items had good content validity. Factor analyses indicated a four-factor structure and a second-order model with subscales to assess: career insertion and satisfaction, confidence in career future, income and financial independence, and adaptation to work. Third, the authors sought to confirm the hypothesized model examining the comparative fit of the scale and two alternative models. Results showed that fits for both the first- and second-order models were acceptable. Research limitations/implications – The proposed model has sound psychometric qualities, although the validated version of the scale was not able to incorporate all constructs envisaged by the initial theoretical model. Results indicated some direction for further refinement. Practical implications – The scale could be used as a tool for self-assessment or as an outcome measure to assess the efficacy of university-to-work programs in applied settings. Originality/value – This study provides a useful single measure to assess early career success during the university-to-work transition, and might facilitate testing of causal models which could help identify factors relevant for successful transition.

Preschool education in Brazil: does public supply crowd out private enrollment?

Expanding access to preschool education is a particularly important policy issue in developing countries, where enrollment rates are generally much lower, and where private institutions constitute a much larger share of the formal preschool sector, than in developed countries. This paper examines if an expansion in the supply of public preschool crowds-out private enrollment using rich data for municipalities in Brazil from 2000 to 2006, where federal transfers to local governments change discontinuously with given population thresholds. Results from a regression-discontinuity design reveal that larger federal transfers lead to a significant expansion of local public preschool services, but show no evidence of crowding-out of private enrollment, nor of negative impacts on the quality of private providers. This finding is consistent with a theory in which households differ in willingness-to-pay for preschool services, and private suppliers optimally adjust prices in response to an expansion of lower-quality, free-of-charge public supply. In the context of the model, the absence of crowding-out effects of more public preschool providers can be rationalized by the existence of relatively large differences in willingness-to-pay for preschool services across different demand segments. Our theoretical and empirical findings therefore suggest that in developing country settings characterized by relatively high income inequality, an expansion in public preschool supply will likely significantly increase enrollment among the poorest segments of society, and need not have adverse effects on the quantity or quality of local private supply.

A protecção constitucional da família por via dos impostos: um estudo comparado entre o ordenamento jurídico Angolano e o ordenamento jurídico Português

Dissertação de mestrado em Direito Tributário e Fiscal

Consumption, wealth, stock and housing returns: evidence from emerging markets

We test the predictive ability of the transitory deviations of consumption from its common trend with aggregate wealth and labour income, cay, for both future equity and housing risk premia in emerging market economies. Using quarterly data for 31 markets, our country-level evidence shows that forecasting power of cay vis-à-vis stock returns is high for Brazil, China, Colombia, Israel, Korea, Latvia and Malaysia. As for housing returns, the empirical evidence suggests that financial and housing assets are perceived as complements in the case of Chile, Russia, South Africa and Thailand, and as substitutes in Argentina, Brazil, Hong Kong, Indonesia, Korea, Malaysia, Mexico and Taiwan. Using a panel econometric framework, we find that the cross-country heterogeneity observed in asset return predictability does not accrue to regional location, but can be attributed to differences in the degree of equity market development and in the level of income.

Análise da viabilidade económica das empresas de pavimentação rodoviária em cenário de crise

Dissertação de mestrado integrado em Engenharia Civil

As últimas vontades dos paroquianos de Cervães: a análise dos testamentos do século XVIII

Dissertação de mestrado em História

O direito fundamental à proteção na velhice através dos impostos

Dissertação de mestrado em Direito das Crianças, Família e Sucessões

Caracterização dos pais das crianças com NEE e análise do sistema de apoio: um estudo exploratório na cidade de Manaus

Dissertação de mestrado em Educação Especial (área de especialização em Dificuldades de Aprendizagem Específicas)